Winston Co

Multiple Choice

Winston Co.had two products code named X and Y.The firm had the following budget for August:
On September 1,the following operating results for August were reported:
Industry volume was estimated to be 120,000 units at the time of the budget.Actual industry volume for the period was 125,000 units.
The contribution margin sales volume variance for Product X is:

A) $2,000 unfavorable.
B) $6,000 favorable.
C) $7,000 favorable.
D) $7,000 unfavorable.
E) $6,000 unfavorable.